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All Journal Jurnal Administrasi Negara Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Educational Research and Social Sciences (IJERSC) Pinisi Business Administration Review INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Indo-Fintech Intellectuals: Journal of Economics and Business Economos : Jurnal Ekonomi dan Bisnis Prosiding Seminar Hasil Penelitian dan Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Penelitian Pendidikan Indonesia Journal of Ekonomics, Finance, and Management Studies
Ruki Ambar Arum
Politeknik Lembaga Pendidikan Dan Pengembangan Profesi Indonesia Makassar
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KEPATUHAN SUKARELA WAJIB PAJAK DALAM IMPLEMENTASI TAX AMNESTY PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA Ibrahim, Erni Cahyani; Arum, Ruki Ambar
Jurnal Administrasi Negara Vol 24 No 2 (2018): Jurnal Administrasi Negara
Publisher : Sekolah Tinggi Ilmu Administrasi-Lembaga Administrasi Negara (STIA LAN) Makassar

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Abstract

Untuk mempertahankan dan meningkatkan jumlah pendapatan nasional yang bersumber dari pajak diperlukan langkah-langkah khusus atau terobosan kebijakan agar penerimaan pajak di tahun-tahun berikutnya semakin meningkat dan mencapai target penerimaan. Salah satu upaya yang dilaksanakan adalah Pengampunan Pajak (Tax Amnesty). Dari ke tiga tahapan tax amnesty yang dilaksanakan pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara, diketahui bahwa para wajib pajak cukup antusias mengikuti program ini. Antusiasme yang tinggi dari para wajib pajak ini merupakan wujud pelaksanaan kepatuhan sukarela wajib pajak. Tinjauan ini dilakukan oleh peneliti terhadap elemen-elemen kunci yang dianggap mampu mewujudkan kepatuhan sukarela wajib pajak yang meliputi : (1) Program pelayanan yang baik kepada wajib pajak, (2) Prosedur yang sederhana dan memudahkan wajib pajak, (3) Program pemantauan kepatuhan dan verifikasi yang efektif, dan (4) Pemantapan law enforcement secara tegas dan adil. Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data yang dilakukan adalah wawancara mendalam, observasi dan telaah dokumen. Hasil penelitian menunjukkan bahwa kepatuhan sukarela wajib pajak dalam implementasi tax amnesty pada Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara berjalan efektif meskipun target untuk tax amnesty tidak ditetapkan dalam skala regional melainkan terpusat (nasional). Kata Kunci : Tax Amnesty, Kepatuhan Sukarela, Implementasi   Abstract                 To maintain and increase the national income from taxes, special measures or policy breakthroughs are required in order to increase tax revenues in subsequent years and achieve acceptance targets. One of the efforts implemented is the Tax Amendment (Tax Amnesty). From the three phases of tax amnesty held at Kantor Pelayanan Pajak  (KPP) Pratama Makassar Utara, it’s known that the taxpayer are quite enthusiastic to follow this program. The high enthusiasm of the taxpayers is a from of voluntary taxpayer compliance implementation. This review is conduct by the researcher on the key elements that are considered capable of realizing voluntary taxpayer complience which include : (1) Good service program to taxpayer, (2) Simple and easy procedure of taxpayer, (3) Complience monitoring program and effective verification, and (4) Enforcement of law enforcement explicitly and fairly. The research method use is descriptive with qualitative approach. Techniques of collecting data is done in depth interviews, observation, and document review. The result show that taxpayer voluntary complience in the implementation of tax amnesty at Kantor Pelayanan Pajak  (KPP) Pratama Makassar Utara is effective eve though the target for tax amnesty is not set in the  regional scale but centralized (national scale). Key word: Tax Amnesty  ,Voluntary Complience , Implementation
KEBIJAKAN AKUNTANSI AKTIVA TETAP DAN PENYUSUTAN BERDASARKAN PSAK NO.16 (revisi 2011) PADA PT. PERKEBUNAN NUSANTARA XIV MAKASSAR (UNIT USAHA PKS LUWU) Arum, Ruki Ambar; Ibrahim, Erni Cahyani
Jurnal Administrasi Negara Vol 23 No 1 (2017): Jurnal Administrasi Negara
Publisher : Sekolah Tinggi Ilmu Administrasi-Lembaga Administrasi Negara (STIA LAN) Makassar

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Abstract

AbstrakBesarnya investasi yang ditanamkan dalam aktiva tetap menjadikan aktiva tetap perlu mendapatkan perhatian yang serius, tidak hanya pada penggunaan dan operasinya saja tetapi juga dalam perlakuan akuntansinya. Proses pengakuan, penyusutan, penurun, pelepasan, dan pengungkapan aktiva tetap sedianya berpedoman pada Pernyataan Standar Akuntansi Keuangan (PSAK) No.16 (revisi 2011) yang mengatur perlakuan akuntansi aktiva tetap. Penelitian ini bertujuan untuk mengetahui  perlakuan kebijakan akuntansi aktiva tetap dan penyusutan pada PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit LUWU I). Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif yang memberikan gambaran secara jelas tentang perlakuan kebijakan akuntansi aset tetap berdasarkan PSAK No. 16 (Revisi 2011). Teknik pengumpulan data melalui wawancara, observasi dan telaah dokumen. Hasil penelitian menunjukkan bahwa kebijakan PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit LUWU I) dalam perlakuan akuntansi aset tetap masih belum sepenuhnya sesuai dengan PSAK No.16 (revisi 2011). Hal ini ditunjukkan dengan tidak dilakukannya review atas nilai residu dan umur manfaat aset tetap pada setiap akhir tahun buku, dan tidak diakuinya keuntungan atau kerugian disposal aset  tetap. Oleh karena itu, guna menghasilkan laporan keuangan yang handal maka perlu dilakukan penyajian dan pengungkapan aset tetap secara terstandar sebagaimana diatur dalam PSAK No.16 (revisi 2011).Kata Kunci : Aset Tetap ,  Penyusutan, PSAK, Laporan Keuangan. AbstractThe amount invested in fixed assets made concern fixed assets, not only on the use and operation but also in the accounting treatment. The process of recognition, depreciation, disposals, and disclosure of fixed assets was due to be guided by the Statement of Financial Accounting Standard (IAS) 16 (revised 2011) which prescribes the accounting treatment of fixed assets. The research to determine the treatment of accounting policies and the depreciation of fixed assets at PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit I). The method used is descriptive qualitative approach that gives a clear picture of the treatment of fixed asset accounting policies in accordance with SFAS No. 16 (Revised 2011). The technique of collecting data through interviews, observation and study of the document. The results showed that the policy of PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit I) in plant and equipment is still not fully in accordance with IAS 16 (revised 2011). This is shown by not doing a review of the residual value and useful life of fixed assets at the end of each financial year, and no recognition of gain or loss on disposal of fixed assets. Therefore, in order to produce reliable financial statements it is necessary to the presentation and disclosure of fixed assets are standardized as set out in IAS 16 (revised 2011).Keywords: fixed assets, depreciation, IAS, financial Statement
KEPATUHAN SUKARELA WAJIB PAJAK DALAM IMPLEMENTASI TAX AMNESTY PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MAKASSAR UTARA Erni Cahyani Ibrahim; Ruki Ambar Arum
Jurnal Administrasi Negara Vol 24 No 2 (2018): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v24i2.78

Abstract

To maintain and increase the national income from taxes, special measures or policy breakthroughs are required in order to increase tax revenues in subsequent years and achieve acceptance targets. One of the efforts implemented is the Tax Amendment (Tax Amnesty). From the three phases of tax amnesty held at Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara, it’s known that the taxpayer are quite enthusiastic to follow this program. The high enthusiasm of the taxpayers is a from of voluntary taxpayer compliance implementation. This review is conduct by the researcher on the key elements that are considered capable of realizing voluntary taxpayer complience which include : (1) Good service program to taxpayer, (2) Simple and easy procedure of taxpayer, (3) Complience monitoring program and effective verification, and (4) Enforcement of law enforcement explicitly and fairly. The research method use is descriptive with qualitative approach. Techniques of collecting data is done in depth interviews, observation, and document review. The result show that taxpayer voluntary complience in the implementation of tax amnesty at Kantor Pelayanan Pajak (KPP) Pratama Makassar Utara is effective eve though the target for tax amnesty is not set in the regional scale but centralized (national scale).
KEBIJAKAN AKUNTANSI AKTIVA TETAP DAN PENYUSUTAN BERDASARKAN PSAK NO.16 (revisi 2011) PADA PT. PERKEBUNAN NUSANTARA XIV MAKASSAR (UNIT USAHA PKS LUWU) Ruki Ambar Arum; Erni Cahyani Ibrahim
Jurnal Administrasi Negara Vol 23 No 1 (2017): Jurnal Administrasi Negara
Publisher : Politeknik STIA LAN Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33509/jan.v23i1.79

Abstract

AbstrakBesarnya investasi yang ditanamkan dalam aktiva tetap menjadikan aktiva tetap perlu mendapatkan perhatian yang serius, tidak hanya pada penggunaan dan operasinya saja tetapi juga dalam perlakuan akuntansinya. Proses pengakuan, penyusutan, penurun, pelepasan, dan pengungkapan aktiva tetap sedianya berpedoman pada Pernyataan Standar Akuntansi Keuangan (PSAK) No.16 (revisi 2011) yang mengatur perlakuan akuntansi aktiva tetap. Penelitian ini bertujuan untuk mengetahui  perlakuan kebijakan akuntansi aktiva tetap dan penyusutan pada PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit LUWU I). Metode penelitian yang digunakan adalah deskriptif dengan pendekatan kualitatif yang memberikan gambaran secara jelas tentang perlakuan kebijakan akuntansi aset tetap berdasarkan PSAK No. 16 (Revisi 2011). Teknik pengumpulan data melalui wawancara, observasi dan telaah dokumen. Hasil penelitian menunjukkan bahwa kebijakan PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit LUWU I) dalam perlakuan akuntansi aset tetap masih belum sepenuhnya sesuai dengan PSAK No.16 (revisi 2011). Hal ini ditunjukkan dengan tidak dilakukannya review atas nilai residu dan umur manfaat aset tetap pada setiap akhir tahun buku, dan tidak diakuinya keuntungan atau kerugian disposal aset  tetap. Oleh karena itu, guna menghasilkan laporan keuangan yang handal maka perlu dilakukan penyajian dan pengungkapan aset tetap secara terstandar sebagaimana diatur dalam PSAK No.16 (revisi 2011).Kata Kunci : Aset Tetap ,  Penyusutan, PSAK, Laporan Keuangan. AbstractThe amount invested in fixed assets made concern fixed assets, not only on the use and operation but also in the accounting treatment. The process of recognition, depreciation, disposals, and disclosure of fixed assets was due to be guided by the Statement of Financial Accounting Standard (IAS) 16 (revised 2011) which prescribes the accounting treatment of fixed assets. The research to determine the treatment of accounting policies and the depreciation of fixed assets at PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit I). The method used is descriptive qualitative approach that gives a clear picture of the treatment of fixed asset accounting policies in accordance with SFAS No. 16 (Revised 2011). The technique of collecting data through interviews, observation and study of the document. The results showed that the policy of PT. Perkebunan Nusantara XIV Makassar (Unit Usaha Perkebunan Kelapa Sawit I) in plant and equipment is still not fully in accordance with IAS 16 (revised 2011). This is shown by not doing a review of the residual value and useful life of fixed assets at the end of each financial year, and no recognition of gain or loss on disposal of fixed assets. Therefore, in order to produce reliable financial statements it is necessary to the presentation and disclosure of fixed assets are standardized as set out in IAS 16 (revised 2011).Keywords: fixed assets, depreciation, IAS, financial Statement
The role of financial literacy for Business Sustainability at PT Olam Makassar Ruki Ambar Arum
International Journal of Educational Research & Social Sciences Vol. 2 No. 3 (2021): June 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i3.89

Abstract

The objective of this scientific paper is to understand the role of financial literacy for Business Sustainability at PT Olam Makassar.  This scientific paper used descriptive qualitative method which described the observation and interview results. To get data, the writer observed and interviewed the employees of PT Olam Makassar which resposible for  financial literacy for Business Sustainability. The result of the research obtained such as : the role of financial literacy for Business Sustainability implemented and related elements to the financial literacy for Business Sustainability at PT Olam Makassar. Based on the research, it can be concluded that by having knowledge about good financial literacy, one can make sustainable business concept, therefore its business sustainability can be maintained.
Issuance of Bank Back to Back Guarantee System Issuance at PT Bank Sulselbar Main Branch Makassar Ruki Ambar Arum; Aris Baharuddin
Pinisi Business Administration Review Volume 2, Number 1, March 2020
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pbar.v2i1.14013

Abstract

This study aims understandof the System of Bank Guarantee issuance with Back –to-Back Form at PT Bank Sulselbar main Branch Makassar and the obstacle faced in the issuance of bank guarantee. The research used is descriptive qualitative which write describe the observation and the result of direct interview. The result showed that system of Bank Guarantee Issuance at PT bank Sulselbar main branch Makassar is Based on theory and government’ts regulation. But it needs additional officer at bank Guarantee section, so that the data entry is not late and the insuence of bank guarantee would be on time.
Analisis Faktor Determinan Kinerja Keuangan Dengan Komisaris Independen Sebagai Variabel Moderasi Yanti Budiasih; Hendy Tannady; Ruki Ambar Arum; Paulus Laratmase; Umarudin Kurniawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5264

Abstract

The purpose of this study was to analyze the effect of capital intensity, capital structure, working capital turnover onfinancial performance moderated by independent commissioners. Capital intensity was measured using the capitalintensity ratio, capital structure was measured using the debt to equity ratio, working capital turnover was measuredusing working of capital turnover (WCTO), financial performance was measured using return on assets. Thepopulation used in this study uses companies listed in the food and beverage sector that are listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 105 observations. Theanalytical method used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if theprobability value is 0.05. The results showed that capital intensity, capital structure and working capital turnover had noeffect on financial performance, independent commissioners did not moderate the effect of capital intensity, capitalstructure and working capital turnover on financial performance. Keywords: Capital Intensity, Capital Structure, Working Capital Turnover, Financial Performance, IndependentCommissioner
Pendampingan Media Pembelajaran Mind Mapping dalam Meringkas Materi Pembelajaran bagi Siswa SMK Husni Salam; Lina Mariana; Shofiana Syam; Abdul Wahab; Ruki Ambar Arum; Nurul Fitrah Yani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (951.49 KB)

Abstract

Strategi dalam pengajaran sangat dibutuhkan dalam mencerdaskan dan memberikan pemahaman kepada peserta didik. Maka dari itu dibutuhkan sebuah pendampingan dalam memberikan pemahaman kepada peserta didik. Salah satu bentuk pendampingan yakni memberikan pengetahuan peserta didik tentang metode Mind Mapping. Tujuan dari kegiatan pengabdian ini adalah untuk meningkatkan pengetahuan peserta didik dalam merangkum sebuah materi pelajaran. Kegiatan ini dilakukan berdasarkan tiga tahapan yakni (1) Persiapan, (2) tahapan kegiatan dan (3) tahapan evaluasi. Hasil yang didapatkan oleh tim PKM LP3I Makassar, bahwa peserta didik mampu membuat ringksan materi dengan menggunakan metode Mind Mapping. Ini terlihat dari antusias peserta didik dalam membuat mind mapping. Di samping itu dengan kegiatan ini memberikan manfaat terutama bagi guru dan peserta didik dari segi metode pembelajaran agar peningkatan mutu pembelajaran akan lebih baik lagi dan tidak selalu bersifat konvensional. Diharapkan peserta didik akan menerapkan metode Mind Mapping sebagai salah satu sarana yang memudahkan dalam menerima materi pembelajaran.
The Effect of Return, Cost, Financing Factors and Risk on Profitability of Sharia Banks in Indonesia Tanti Widia Nurdiani; Ruki Ambar Arum; Rahmat Putra Ahmad Hasibuan; Eddy Silamat; Samuel PD Anantadjaya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.941

Abstract

Some of the factors identified as influencing the profitability of Islamic banks include asset growth, volume of financing, low non-performing financing ratios, optimal financing distribution, large income spreads, low-cost funds, professional internal management, prudential principles in channeling financing, and several other factors that have an influence on the profitability of Islamic banking. This research is explanatory research (explanative research). Explanatory research seeks to explain the causal relationship between variables by testing hypotheses. The purpose of this research is to test the proposed hypothesis regarding the influence of the firm's fundamental variables on sharia stock prices as the dependent variable. This research is also quantitative. The quantitative approach is research related to quantitative data in the form of numbers that can be used with mathematical operations (Muhamad, 2008: 203). This study uses time series data with monthly data from January 2022 to June 2022. The focus of the research is the condition of all Islamic banking in Indonesia. Partially, the financing deposit ratio (FDR) has a positive and significant influence on the profitability of Islamic banking. This shows that the FDR ratio has a direct effect on the profitability of Islamic banking, because the FDR ratio is a ratio that describes a bank's ability to channel financing, and also describes the bank's liquidity. If the FDR is <80%, the bank will be burdened by profit sharing to third parties and additional Minimum Statutory Reserves (GWM) to Bank Indonesia, so that profitability is not optimal. On the other hand, if the FDR > 100%, it indicates that the bank's liquidity is disrupted.
Strategi peningkatan penjualan produk pertanian cabai di Kabupaten Sinjai Muhammad Asir; Abdul Wahab; Nurul Fitrah Yani; Ruki Ambar Arum; Ramlah Ramlah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020231803

Abstract

Penelitian ini bertujuan untuk mengetahui strategi dan kendala yang dihadapi dalam peningkatan penjualan produk pertanian (cabai) petani atau kelompok-kelompok tani di Kecamatan Sinjai Borong, Kabupaten Sinjai, Provinsi Sulawesi Selatan. Jenis penelitian yang digunakan adalah deskriptif kualitatif, yaitu penulis menggambarkan hasil observasi dan wawancara dengan beberapa petani dan kelompok tani. Penelitian ini dilaksanakan dari bulan Maret sampai Agustus 2021. Hasil penelitian menunjukkan bahwa strategi peningkatan penjualan produk pertanian (cabai) yang diterapkan adalah memperhatikan kualitas produk (cabai), menjaga hubungan kerjasama dengan pelanggan dan memperluas target pasar (distribusi). Kemudian kendala yang dihadapi adalah kendala dalam aspek ekonomi yaitu permodalan, pemasaran yaitu transportasi dan pengemasan produk, serta sarana dan prasarana (alat pertanian) yang digunakan masih tradisional. Diharapkan ada dukungan permodalan dari perbankan, peningkatan keterampilan petani dan bantuan alat pertanian modern, serta penguatan kelembagaan petani dari pemerintah.
Co-Authors Abdul Azis Abdul Wahab Abdul Wahab Afrianto Andi Aswani Aris Baharuddin Dakhri, M Eddy Silamat Erni Cahyani Ibrahim Erni Cahyani Ibrahim Hasrul Wijaya Hatidja, St. Hendy Tannady Husni Salam Ibrahim, Erni Cahyani Kurnaesih, Uun Lina - Mariana, Lina - Mahmuddin Mahmuddin Marsuni, Nur Sandi Muhammad Asir Muhammad Faisal Nersiyanti, Nersiyanti Nurul Fitrah Yani Nurul Fitrah Yani Paulus Laratmase R. Manullang, Rizal Rahmat Putra Ahmad Hasibuan Ramlah Ramlah Rani Suryani Samuel PD Anantadjaya Shofiana Syam Sunarni Tanti Widia Nurdiani Umarudin Kurniawan Yanti Budiasih Yanti Budiasih